For a self-employed individual, “earned income” takes the place of “compensation” in applying the qualified plan rules.

A qualified long-term care insurance contract

To be eligible for a small business health plan tax credit, a business must

Which of the following commuting arrangements is always tax deductible to the employee?

Under current tax law, a nonrefundable tax credit is available for some lower-income taxpayers who make a contribution to a traditional IRA.

Qualified plans and IRAs may be subject to both estate tax and income tax

Which of the following types of health insurance was originally designed by an organization of hospitals and physicians to facilitate payment of hospital and doctor bills?

All group insurance programs offered to employees must comply with ERISA reporting and disclosure requirements.

Bill Cummings is divorced and has custody of his two daughters, ages 4 and 8. This year, Bill has spent $5,000 on the 4-year-old’s preschool, $2,000 for after-school care for the 8-year-old, $500 for two days and nights at summer camp for the 8-year-old, and $1,000 for a sitter to pick up the children and care for them for one to two hours in the evening until he gets home from work. What is the total dollar amount of qualified dependent care expenses that Bill has incurred?

A qualified plan must satisfy one of either the _____ or the _____.(I)ratio percentage test(II)average benefit test(III)usual, reasonable and customary test(IV)ADL minimum qualification trigger test